Accounting Policies and Fair Value of Fixed Assets and Influence of Financial Results in Romanian Listed Companies

Velicescu Nicolae–Bogdan () and Branza Diana- Elena ()
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Velicescu Nicolae–Bogdan: Academy of Economic Studies, Bucharest, Romania
Branza Diana- Elena: Academy of Economic Studies, Bucharest, Romania

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1584-1588

Abstract: In the pages of this article, we shall present a study whose main objective is to reflect how financial period result is influenced by policies and accounting treatments applied within companies. To achieve this objective we considered the financial statements and audit reports for the financial period 2009 and 2010, 2011, of the following companies listed on Bucharest Stock Exchange : Alro SA Slatina; Alumil Rom Industry SA; Azomures SA; Transilvania Constructii SA; Mechel Targoviste SA; Prodplast SA Bucuresti;Mecanica Ceahlau SA Piatra Neamt;[1].

Keywords: accounting treatments; accounting policies; tangible fixed assets; evaluation; fair value. (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2013
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